Cash payment disallowance: payments above the prescribed threshold excluded from asset cost unless paid through bank channels. Amendment disallows as part of actual cost any expenditure for acquisition of a capital asset where payments made to a person in a day, otherwise than by account payee cheque, account payee bank draft or electronic clearing system through a bank account, exceed the prescribed cash threshold. It also provides that where a capital asset has given rise to deduction under section 35AD and that deduction or part is later deemed to be income under the relevant deeming provision, the asset's actual cost shall be reduced by depreciation calculated at the applicable rate that would have been allowable from the date of acquisition.